Tuning Flavin‐Based Photocatalytic Systems for Application in the Mild Chemoselective Aerobic Oxidation of Benzylic Substrates

New flavin‐based photocatalytic systems used for chemoselective aerobic visible‐light oxidations have been developed by tuning the flavin structure and reaction conditions. 1,3‐Dimethyl‐7‐trifluoromethylalloxazine (2) and 10‐butyl‐3‐methyl‐7‐trifluoromethylisoalloxazine (3) were shown to mediate the selective oxidation of benzyl alcohols to form aldehydes in the presence of Cs2CO3. Flavin 3 was superior in the oxidation of toluene derivatives to form aldehydes in the presence of trifluoroacetic acid. On the other hand, photooxidations provided by ethylene‐bridged quaternary flavinium salt 1 gave the corresponding carboxylic acids. The usefulness of the developed catalytic systems using 1–3 was also demonstrated in the oxidation of secondary benzylic and aliphatic alcohols, and benzylic methylene groups to form the corresponding ketones. The systems have the advantage of a broad substrate scope and metal‐free conditions, which distinguish them from the previously reported flavin photooxidation reactions.